Glossary entry

French term or phrase:

intérêts de participation

English translation:

dividend income and interest

Aug 17, 2004 13:02
19 yrs ago
2 viewers *
French term

sur intérêts de participation

French to English Bus/Financial Accounting
- Justification des écarts par :
- Ajustement de la taxe sur la contribution à la prévoyance (calculée mensuellement et payée au trimestre).
- Provision AT sur litige en cours avec l’administration
- Autres provisions en cours sur CSG/CRDS sur intérêts de participation.
Proposed translations (English)
4 dividend income and interest
4 on minority interests

Proposed translations

9 hrs
French term (edited): sur int�r�ts de participation
Selected

dividend income and interest

any income accruing from a holding in a company other than a capital gain. Would normally be a dividend payment on a shareholding, but could take other forms, such as interest.


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Note added at 9 hrs 3 mins (2004-08-17 22:06:34 GMT)
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sorry, should be \'on dividend income and interest\'
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4 KudoZ points awarded for this answer. Comment: "Thanks a million!"
24 mins
French term (edited): sur int�r�ts de participation

on minority interests

(i.e. social contributions due on dividend income from minority shardholdings)
Peer comment(s):

neutral Jonathan Morris : surely participation is any % of holding, not just a minority
8 hrs
perfectly right! my mistake... although generally majority interests are consolidated and therefore do not appear in the balance sheet as a separate "dividend income & interest" entry (which indeed is the right answer)
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